HMRC is chasing the former BHS owner Dominic Chappell for unpaid bills and has started legal proceedings against him.

The tax authority filed a petition at the high court to wind up Swiss Rock Limited, Chappell’s personal business that was paid at least £1.6m by BHS as part of his controversial acquisition of the retailer. A hearing was scheduled for Monday.

In July, Chappell and his associates were labelled as “incompetent and self-serving” by a parliamentary committee investigating the failure of BHS. MPs accused Chappell of having “had his fingers in the till” and helping oversee the “systematic plunder” of BHS.

A spokesman for HMRC said: “HMRC does not comment on identifiable cases. Our aim is to efficiently collect the debts due and to prevent things deteriorating further.

“We only initiate winding up action where we believe this is the best way to protect both the interests of other taxpayers and creditors.”

Chappell said: “We will make a statement when it is ready to come out. There was a return that was made in error, they have acted upon it and we are rectifying that as we speak.”

When asked whether he would pay the tax that he owes, Chappell said: “I am not going to get hooked into anything on this so I will make a statement when we are ready to make a statement.”

Last month, Chappell confirmed to the Guardian that Swiss Rock would enter insolvency proceedings, but said it was because he is “no longer using” the company.

The Insolvency Service and the Pensions Regulator are investigating Chappell and the Serious Fraud Office is considering whether or not to launch a formal investigation.

The former BHS owner is yet to submit details of his financial dealings when he was in charge of the retailer to the parliamentary committee.

Frank Field, the chair of the work and pensions select committee, said Chappell had so far not fulfilled his promise to file details of the money that he personally took out of BHS during Retail Acquisition’s ownership. Chappell promised “a full outline on a spreadsheet” when he gave evidence in parliament in June and told MPs they would have the details by the end of August.

“The committee genuinely eagerly awaits his submission,” Field said.

As well as lining up liquidators for Swiss Rock, Chappell has moved his family home in Dorset out of a £1.5m loan handed over by Retail Acquisitions using cash from BHS.

The security on the loan was switched from the Chappell family home to a property in Portugal and Land Registry documents no longer list Retail Acquisitions as the lender on the property.

The Guardian revealed last month that the home was on the brink of repossession before the £1.5m loan from Retail Acquisitions was used to pay off debts against it.

The move could distance the property from administrators and investigators trying to recover cash for BHS. The Chappell family home now has no connection to Retail Acquisitions or BHS, so if the £1.5m is ordered to be repaid, the property cannot be claimed instead.